CARPDIEM: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CARPDIEM
Largest movements
- Stocks and contracts -€165,120
down €165,120 (-50.0%), from €330,240 to €165,120
- Debts after one year -€185,000
down €185,000 (-54.9%), from €336,700 to €151,700
- Other debts +€17,574
up €17,574 (+86.0%), from €20,434 to €38,009
- Gross operating margin +€18,077
up €18,077, from -€2,515 to €15,562
- Financial charges -€7,960
down €7,960 (-35.4%), from €22,459 to €14,500
- Other operating charges -€1,094
down €1,094 (-64.7%), from €1,691 to €597
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,603 | €169,789 | -€168,813 | -49.9% |
| Current assets | 29/58 | €338,603 | €169,789 | -€168,813 | -49.9% |
| Stocks and contracts in progress | 3 | €330,240 | €165,120 | -€165,120 | -50.0% |
| Stocks | 30/36 | €330,240 | €165,120 | -€165,120 | -50.0% |
| Amounts receivable within one year | 40/41 | €1,295 | €688 | -€607 | -46.9% |
| Other amounts receivable | 41 | €1,295 | €688 | -€607 | -46.9% |
| Cash at bank and in hand | 54/58 | €7,068 | €3,981 | -€3,086 | -43.7% |
| Total equity and liabilities | 10/49 | €338,603 | €169,789 | -€168,813 | -49.9% |
| Equity | 10/15 | -€21,764 | -€21,299 | +€465 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €612 | €612 | = | 0.0% |
| Non-distributable reserves | 130/1 | €612 | €612 | = | 0.0% |
| Reserves not available under the articles | 1311 | €612 | €612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,976 | -€40,511 | +€465 | +1.1% |
| Amounts payable | 17/49 | €360,367 | €191,089 | -€169,278 | -47.0% |
| Amounts payable after more than one year | 17 | €336,700 | €151,700 | -€185,000 | -54.9% |
| Financial debts | 170/4 | €336,700 | €151,700 | -€185,000 | -54.9% |
| Amounts payable within one year | 42/48 | €22,336 | €38,009 | +€15,673 | +70.2% |
| Trade debts | 44 | €1,089 | - | -€1,089 | |
| Suppliers | 440/4 | €1,089 | - | -€1,089 | |
| Taxes, remuneration and social security | 45 | €812 | - | -€812 | |
| Taxes | 450/3 | €812 | - | -€812 | |
| Other amounts payable | 47/48 | €20,434 | €38,009 | +€17,574 | +86.0% |
| Accrued charges and deferred income | 492/3 | €1,331 | €1,380 | +€49 | +3.7% |
| Other operating charges | 640/8 | €1,691 | €597 | -€1,094 | -64.7% |
| Gross operating margin | 9900 | -€2,515 | €15,562 | +€18,077 | |
| Operating profit (loss) | 9901 | -€4,206 | €14,965 | +€19,171 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €22,459 | €14,500 | -€7,960 | -35.4% |
| Recurring financial charges | 65 | €22,459 | €14,500 | -€7,960 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,666 | €465 | +€27,131 | |
| Profit (loss) for the period | 9904 | -€26,666 | €465 | +€27,131 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,666 | €465 | +€27,131 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.